Practice question
An LGU seeks delinquent local business tax by timely civil action and lawful administrative collection. The taxpayer says Section174 forces the LGU to choose only one. Which is correct?
- The statutory remedies may be pursued separately or simultaneously, subject to their safeguards
- Judicial action always prohibits administrative action
- Administrative action automatically cancels the debt
- The taxpayer alone chooses the collector’s remedy
- A civil suit converts the debt into national tax
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section174.
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